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Just not cricket

15 October 2013 / Mike Down , Ivan Woolgrove
Issue: 4424 / Categories: Comment & Analysis , Employees , Income Tax

HMRC are hitting amateur clubs for six over employment status


  • HMRC appear to be conducting a campaign of investigations into small cricket clubs.
  • Does this campaign put the Olympic and Paralympic sporting legacy at risk?
  • HMRC are focusing on the employment status of club members and players.
  • It seems that HMRC can ignore the results of their own status indicator.
  • Has HMRC’s own guidance muddied the water over tax-free payments.
  • Should there be a PAYE exemption for CASCs?

Against the background of a successful Ashes summer for England and with the next series in Australia this winter eagerly awaited HMRC are continuing their attack on village cricket clubs. This is hitting treasurers for six and putting the ongoing viability of small clubs at risk.

HMRC’s approach threatens to bounce out the lower order of...

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